I just got a chance to read it and noticed something. Despite saying “the buck stops with me” and “I take my share of the blame where it’s due,” he is pretty clear in his letter that the buck hasn’t gotten to him yet and that any blame to him is not due. Indeed, Loria believes that he is in no way to blame for the state of the Marlins and the fans’ unhappiness with the franchise.

Here is a list of the people Loria believes to be responsible for where things currently stand, in order as they are mentioned in the letter:

Anyone who does not believe the trade with the Blue Jays was a good idea because it was “universally celebrated by baseball experts outside of Miami for its value.”

Every member of last year’s roster, all of which Loria says “underperformed as compared to their career numbers.”

“naysayers who are currently skeptical”

People who are “reporting negatively” and making “negative accusations” on the ballpark and its funding.

“Those who have attacked us.”

People who are “attacking the County’s method of financing” for the ballpark;

“columnists” who have “decried” the trade;

“We” meaning the team, for not communicating well with the fans. This is a superficial stab at responsibility, but the tone and placement of it is clearly that of a person who thinks they’re always right saying “I guess I’m not being clear, because you still don’t understand that I am right.” If Loria did want to take responsibility for the poor communication he would mention the fact that he has given no interviews and made no statements at all since last season ended and until this letter was published. He has also apparently forbidden team officials from talking to the media too. Yes, Jeff, “we” could do better with communication.

He would, however, like to remind us that he helped bring the 2003 World Series championship to Miami. I guess when the team plays poorly it’s on the roster, when they don’t it’s on him.

Give Loria this much credit: he’s honest. He does not believe he is in anyway responsible for what’s happened to this team, so he will not pretend to be responsible or sorry for it. I suppose in some strange, awful world there is something noble to that. Problem is, no one besides him believes it, so I don’t think the letter is going to do a thing for him or the team.